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Electronic wage tax deduction features; notification of change of tax class after resumption of marriage or civil partnership

If you are no longer permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

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Procedure details

If you and your spouse or partner resume your marital/life partnership relationship after a permanent separation, you are again entitled to the family-friendly tax classes III/V, IV/IV or IV/IV with factor.

The family-friendly tax class can then already be taken into account in the income tax deduction procedure. It will be taken into account at the beginning of the month in which the separation ends.

If you and/or your permanently separated spouse/partner were in tax class II during the separation, this will no longer apply when the family-based tax classes are assigned.

Resumption of the marital/life partnership relationship of spouses/life partners after permanent separation.

  • Required document/s

    None

Please contact the relevant tax office to notify them of the end of your separation and the corresponding change of tax class

  • Complete the officially prescribed form immediately and submit it to your local tax office.
  • The family-friendly tax classes will then already be taken into account in the income tax deduction procedure.

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Status: 09.04.2026
Editorially responsible for prodecure description: Freie und Hansestadt Hamburg + Bayerisches Staatsministerium der Finanzen und für Heimat
Source: Federal Portal
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